GST rate change: exemption for admission to protected monuments added; PDS fair price shop service entry updated. Amendment revises the State GST rate notification by substituting the description of services by Fair Price Shops to central or state authorities under the Public Distribution System, omitting the former serial 11B, and inserting Heading 9996 as serial 79A to treat services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts as nil-rated for State tax purposes, effective from the stated operative date.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: exemption for admission to protected monuments added; PDS fair price shop service entry updated.
Amendment revises the State GST rate notification by substituting the description of services by Fair Price Shops to central or state authorities under the Public Distribution System, omitting the former serial 11B, and inserting Heading 9996 as serial 79A to treat services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts as nil-rated for State tax purposes, effective from the stated operative date.
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